Ross Controls, Inc. v. United States Department of the Treasury Internal Revenue Service

MEMORANDUM AND ORDER

ANITA B. BRODY, District Judge.

I am being called upon to decide whether a plaintiff corporation in the same business as a liquidated taxpayer corporation, with the same employees, customers and suppliers as the taxpayer corporation, and controlled by the same individuals who controlled the taxpayer corporation, is a successor or an alter ego of the taxpayer corporation. I find that plaintiff is both a successor and an alter ego of the taxpayer corporation.

Plaintiff Ross Controls, Inc. (“Ross Controls”) filed a complaint and a motion for a preliminary injunction pursuant to…